Tex. Tax Code § 323.303 · Subchapter D. ADMINISTRATION OF TAXES
SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Each place of business of a retailer must have a permit issued by the comptroller under Subchapter F, Chapter 151.
(b) The same sales tax permit, exemption certificate, and resale certificate required by Chapter 151 for the administration and collection of the taxes imposed by that chapter satisfy the requirements of this chapter. No additional permit or exemption or resale certificate may be required.
(c) The comptroller may prescribe the form of an exemption certificate for a prior contract exemption under this chapter.
Notes and commentary — not statutory text
History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.323.htm
- Text hash
- sha256 cb8bdaaa18aee3382c1df568218ca0c32f94e1a532d7774e171ca10bc2cfb453
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
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